Rejected Paddy Seeds Not Fit For Human Consumption, 5% GST Leviable: Chhattisgarh AAR

The  Chhattisgarh Authority for Advance Ruling (AAR)  has held that 5% GST is payable on rejected or damaged paddy seeds. The two-member bench of  Sonal K. Mishra  and  Abhinav Aggarwal  has observed that rejected paddy seed that is not fit for human consumption would merit classification under chapter heading 100610. The applicant is engaged in the business of runnin…